A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12j, relating
to providing that a living organ donor is exempt from all
personal income tax in the taxable year in which the organ
transplantation occurs; and defining the term human organ.Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-21-12j, to read as
follows:ARTICLE 21. PERSONAL INCOME TAX.PART I. GENERAL.§11-21-12j. Personal income tax exemption for living organ
donors.
__ Beginning January 1, 2013, an individual who, while living, donates one or more of his or her human organs to another human
being for human transplantation is exempt from all personal income
tax imposed by this article in the taxable year in which the human
organ transplantation occurs. For purposes of this section, "human
organ" means all or part of a liver, pancreas, kidney, intestine,
lung, or bone marrow.

NOTE: The purpose of this bill is to exempt living organ
donors to be exempt from all personal income tax in the taxable
year in which the human organ transplantation occurs. The bill
defines the term human organ.